摘要
长期以来,我国政府会计一直以收付实现制为会计核算基础。近年来随着经济环境发生了巨大变化,政府的经济活动也日趋多样化和复杂化,收付实现制核算模式弊端逐渐显现,有待改进和完善。本文分析了我国政府会计核算基础的现状及存在的主要问题,借鉴其他国家会计核算基础的改革模式和经验,探索了适合我国实际的政府会计改革之路。
For a long time, China＂ s government accounting system has been grounded on the cash basis. However, along with tremendous changes in economy, our government＂ s economic activities are becoming increasingly diverse and complicated.Therefore,the drawbacks of traditional cash basis begin to be shown gradually and the improvement of accounting basis becomes a necessity. This article firstly analyses the current situation and main problems of our government accounting basis, then compares experiences of other countries＂ government accounting reform, and finally proposes a reasonable method for China＂ s government accounting reform which coincides with our situation.
出处
《浙江金融》
北大核心
2011年第11期42-44,56,共4页
Zhejiang Finance
